A benami transaction is one where one person purchases property in the name of another without indicating an intention to benefit the other person. The burden of proof lies on the person who alleges that a transaction is benami.

P.C. Mllick, J.

1. THIS is a suit for partition of the estate let by Shaik Md. Ibrahim who died intestate in or about September 1942. He left him surviving his widow Khodajia Bibi, four sons Nurul Hasan, Amir Hasan, Manir Hasan and Zahir Hasan and two daughters Badru'nnessa and Kamirunnessa as his heirs and legal representatives under the Sunni School of Muhammadan Law by which he was governed. THIS suit has been instituted by the eldest son Nurul Hasan who is the sole plaintiff. The other heirs have been impleaded as defendants. Md. Ibrahim died possessed of considerable properties. One of such properties consists of eight annas share in a very valuable property at Calcutta known as "Palace Court" situate at premises No. 1, Kyd Street. The two other co-sharers of Md. Ibrahim in the said property are Shamsul Hasan and E. Jacob. They also have been impleaded as defendants. It is pleaded that Ibrahim held certain properties jointly with his relatives Md. Sulaiman, Md. Siddique and Shamsul Hasan. Four blocks of shares in the Sasemuse Sugar Works Ltd., 2400, 960, 1750 and 1750 in number appearing in the name of Amir Hasan and Sugra Begum are claimed to belong to the estate of Md. Ibrahim. The allegations are that the shares were held by Md. Ibrahim in the benami of Amir Hasan and/or the shares were purchased with monies belonging to the estate of Md. Ibrahim. The estate of Md. Ibrahim is alleged to be the beneficial owner of all these snares. The properties sought to be partitioned are set out in the schedule properly classified.

2. IN respect to the four blocks of shares it is claim ed that these shares along with all profits and benefits derived therefrom belong to the estate of Md. Ibrahim and a declaration is claimed that the transfer of 333 shares out of the above shares by Amir Hasan in favour of his wife Sugra Begum is a benami transfer.

In the written statement filed by Amir Hasan the four blocks of shares in the Sasamusa Sugar Works Ltd., appearing in the name of himself as also the shares appearing in the name of his wife Sugra Begum are contended not to be included in the estate of Md. Ibrahim. The shares are claimed to be the personal property of the defendant Amir Hasan and the defendant Sugra Begum. This is the real dispute in this case. It is admitted in the written statement of the defendant Amir Hasan that Md. Ibrahim his father made a gift of Rs. 2,40,000/- to him. This sum was invested by him in acquiring a share in the partnership firm of Sasamusa Sugar Works which was ultimately incorporated into a Company in 1933. The pleadings of the parties on this point have got to be examined in greater detail later.

3. IN the Written statement filed by Zahir Hahan, it is pleaded that over and above the properties set out in the schedule to the plaint, Md. Ibrahim left other properties as well. IN particular it is alleged that 1168 shares in Messrs. Mousell and Co., Ltd., appearing in the name of Nurul Hasan belonged to the estate of Md. Ibrahim. A claim for discovery of what other properties are included in the estate of Md. Ibrahim has also been made in the written statement.

4. KAMIRUNNESSA Bibi in her written statement supports the plaintiff's case. She also pleads that the shares in Messrs. Mouseli and Co. Ltd. appearing in the name of Nurul Hasan belong to the estate of Md. Ibrahim. So also she claims that two other businesses, namely, A Hasan Bros, and Haji Kadar Bux Md. Ibrahim belonged to Md. Ibrahim and as such should be included within the purview of this suit.

In the written statement filed by Sugra Begum, the 333 shares in Sasamusa Sugar Works Ltd., of which she is the registered holder are claimed to be her personal property. She contends that she purchased these shares from her husband Amir Hasan and is a bona fide transferee of those shares for valuable consideration and as such she is the sole and absolute owner, thereof even if there was any defect in the title of Amir Hasan to transfer the proper